This Selected Issues paper and Statistical Appendix for Gabon discusses fiscal and development issues with a focus on problems caused by Gabon's high dependence on oil, with large oil price-related fluctuations in government revenue and rapidly declining oil production since its peak in 1997. The paper addresses the issue of fiscal and debt sustainability with several existing methodologies, adapted to Gabon's situation of high and declining oil revenue. The fiscal and debt sustainability analysis also takes into account the expected decline in future oil resources.